Certified Payroll Form: Step-by-Step Guide

Completing a certified payroll form (WH-347) is required for contractors and subcontractors working on federally funded construction projects under the Davis-Bacon Act. This guide walks you through each section of the form, what information to include, and how to avoid common errors that can delay payment or trigger compliance reviews.

What You’ll Need

A copy of the WH-347 form (available from the U.S. Department of Labor website)
Your company’s legal name, address, and DUNS number
Your payroll records for the pay period (employee names, classifications, hours worked, wages paid)
The contract number and project name/location
The wage determination (WD) for the project, which lists required pay rates for each classification
Fringe benefit records, including any cash payments made in lieu of benefits
Your state contractor license number (if applicable)

Step-by-Step

Identify the form and pay period. At the top of the WH-347, enter the pay period end date (the last day of the workweek, typically Saturday) and the pay period start date (the first day, typically Sunday). Use the format MM/DD/YYYY.
Fill in project information. In the “Project” section, enter the full project name as it appears in the contract, the contract number, and the project location (street address or site description). Include the name of the contracting agency (e.g., U.S. Army Corps of Engineers).
Enter your company details. In the “Contractor” section, write your legal business name, address (street, city, state, ZIP), phone number, and DUNS number. If you’re a subcontractor, list the prime contractor’s name and address in the designated fields.
Complete the payroll information table. For each employee who worked on the covered project during the pay period, fill in one row:
- Employee number: Use a consistent identifier (e.g., 001, 002). Do not use full Social Security numbers on the form.
- Name: Full legal name.
- Classification: Exact job title from the wage determination (e.g., “Carpenter,” “Laborer (Common)”).
- Hourly rate: The base wage rate paid, excluding fringe benefits.
- Fringe rate: The hourly value of fringe benefits paid (either as actual benefits or cash equivalent).
- Hours worked: Total hours in the pay period. Break out overtime (over 40 hours) separately if required by the contract.
- Gross wages: Total pay before deductions (base rate × hours + fringe).
- Deductions: List each deduction (e.g., federal tax, state tax, FICA) in the appropriate columns. Do not include voluntary deductions that aren’t allowed under the contract.
- Net wages: Gross wages minus all deductions.
Verify the “Statement of Compliance” section. Read the certification statement carefully. It confirms that the payroll information is accurate, that wages meet or exceed the prevailing wage rates, and that the records are available for inspection. Sign and date the form.
Attach required supporting documents. If you made cash payments for fringe benefits, include a separate statement showing the amount paid per hour per classification. Also attach a copy of the approved apprenticeship program registration (if apprentices are used) and any other required documentation.
Submit the form. Send the completed WH-347 to the contracting officer or the designated recipient listed in your contract. Submission frequency is typically weekly, but check your contract for specific requirements. Keep a copy for your records.

Common Mistakes

Using the wrong classification. Employees must be classified according to the wage determination, not their internal job titles. For example, an employee doing carpentry work must be listed as “Carpenter,” not “General Labor.”
Omitting fringe benefits. The fringe rate must be shown even if you pay the cash equivalent. Leaving it blank or entering $0 when you’re required to pay fringe is a common error.
Incorrect overtime calculation. Davis-Bacon overtime is typically time and a half for hours over 40 in a workweek, but some contracts have different rules. Check your contract and wage determination.
Mixing employees from different projects. Only include employees who worked on the covered project during the pay period. If an employee split time between projects, allocate hours accordingly and note it.
Using SSNs. The form is public record; use employee numbers instead of Social Security numbers to protect privacy.
Late or missing signatures. The form must be signed by the contractor or authorized representative. An unsigned form is considered incomplete.

Tips

Use a spreadsheet template. Create a digital version of the payroll table to auto-calculate totals and reduce arithmetic errors. Many contractors use Excel or payroll software that generates WH-347-compatible reports.
Keep a running log. Track hours and classifications daily, not at the end of the week, to ensure accuracy.
Review the wage determination first. Before the pay period starts, confirm you have the correct WD for the project and that your pay rates match it.
Double-check the math. Verify that gross wages = (base rate + fringe) × hours, and that net wages = gross − deductions.
Submit early. Don’t wait until the deadline. Late submissions can delay project payments and may trigger audits.

Troubleshooting

Form rejected for missing information: Carefully read the rejection notice. Common fixes include adding the contract number, correcting the classification, or providing the missing fringe benefit amount. Contact the contracting officer if you’re unsure what’s needed.

Employee worked on multiple projects: Allocate hours to each project and submit separate forms or a combined form with a breakdown, as specified in your contract. If the contract doesn’t specify, ask the contracting officer.

Wage determination changed mid-project: Notify the contracting officer immediately. You may need to adjust pay rates retroactively for hours worked after the change date.

You discover an error after submission: Submit a corrected form as soon as possible. Label it as “Revised” and explain the correction in a cover note. Do not wait for the next pay period to fix it.

Payroll software produces a different format: As long as the information matches the WH-347 fields, most agencies accept electronic versions. Confirm with the contracting officer before submitting a non-standard format.

Frequently Asked Questions

Q: Do I need to submit a certified payroll for every week, even if no work was performed?
A: No. If no employees worked on the covered project during a pay period, you typically don’t need to submit a form. However, some contracts require a “no work” submission; check your contract.

Q: Can I use employee initials instead of full names?
A: No. The form requires full legal names for each employee. Use employee numbers to protect privacy, but names must be complete.

Q: What if I pay a higher wage than the prevailing rate?
A: That’s allowed. List the actual wage paid. The form verifies that you meet the minimum, not that you pay exactly the minimum.

Q: How long must I keep payroll records?
A: Typically three years from the end of the contract, but some contracts require longer. Check your contract and state requirements.

Q: Can I submit the form electronically?
A: Many agencies accept electronic submissions, especially via systems like eMars or LCPtracker. Confirm with the contracting officer for the specific submission method.

Q: What happens if I submit late?
A: Late submissions can delay payment on the contract and may result in penalties or withholding. Submit on time, even if you have to correct it later.

General steps for current mainstream versions; menus can differ by device and version. See the disclaimer or report an error.

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